Tax Year 2023 District of Columbia Income Tax Brackets
| Tax Bracket | Tax Rate |
|---|---|
| $0.00+ | 4% |
| $10,000.00+ | 6% |
| $40,000.00+ | 6.5% |
| $60,000.00+ | 8.5% |
| $250,000.00+ | 9.25% |
| $500,000.00+ | 9.75% |
| $1,000,000.00+ | 10.75% |
| Tax Bracket | Tax Rate |
|---|---|
| $0.00+ | 4% |
| $10,000.00+ | 6% |
| $40,000.00+ | 6.5% |
| $60,000.00+ | 8.5% |
| $250,000.00+ | 9.25% |
| $500,000.00+ | 9.75% |
| $1,000,000.00+ | 10.75% |
- District of Columbia Tax Calculator
- District of Columbia Deduction Amounts
- District of Columbia Income Tax Forms
Both District Of Columbia's tax brackets and the associated tax rates were last changed two years ago in 2021.
District of Columbia has seven marginal tax brackets, ranging from 4% (the lowest District of Columbia tax bracket) to 10.75% (the highest District of Columbia tax bracket). Each marginal rate only applies to earnings within the applicable marginal tax bracket , which are the same in District of Columbia for single filers and couples filing jointly.
The Federal Income Tax, by contrast, has different tax brackets for Single, Married Filing Jointly, and Head of Household taxpayers.
How do District of Columbia tax brackets work?
Technically, you don't have just one "tax bracket" - you pay all of the District of Columbia marginal tax rates from the lowest tax bracket to the tax bracket in which you earned your last dollar. For comparison purposes, however, your District of Columbia tax bracket is the tax bracket in which your last earned dollar in any given tax period falls.
You can think of the bracketed income tax as a flat amount for all of the money you earned up to your highest tax bracket, plus a marginal percentage of any amount you earned over that. The chart below breaks down the District of Columbia tax brackets using this model:
| For earnings between $0.00 and $10,000.00, you'll pay 4% |
| For earnings between $10,000.00 and $40,000.00, you'll pay 6% plus $400.00 |
| For earnings between $40,000.00 and $60,000.00, you'll pay 6.5% plus $2,200.00 |
| For earnings between $60,000.00 and $250,000.00, you'll pay 8.5% plus $3,500.00 |
| For earnings between $250,000.00 and $500,000.00, you'll pay 9.25% plus $19,650.00 |
| For earnings between $500,000.00 and $1,000,000.00, you'll pay 9.75% plus $42,775.00 |
| For earnings over $1,000,000.00, you'll pay 10.75% plus $91,525.00 |
| For earnings between $0.00 and $10,000.00, you'll pay 4% |
| For earnings between $10,000.00 and $40,000.00, you'll pay 6% plus $400.00 |
| For earnings between $40,000.00 and $60,000.00, you'll pay 6.5% plus $2,200.00 |
| For earnings between $60,000.00 and $250,000.00, you'll pay 8.5% plus $3,500.00 |
| For earnings between $250,000.00 and $500,000.00, you'll pay 9.25% plus $19,650.00 |
| For earnings between $500,000.00 and $1,000,000.00, you'll pay 9.75% plus $42,775.00 |
| For earnings over $1,000,000.00, you'll pay 10.75% plus $91,525.00 |
District of Columbia Income Tax Calculator
District of Columbia Income Tax Estimator
You can use the income tax estimator to the left to calculate your approximate District of Columbia and Federal income tax based on the most recent tax brackets.
Keep in mind that this estimator assumes all income is from wages, assumes the standard deduction, and does not account for tax credits.
For a more detailed estimate that takes these factors into account, click "View Detailed Estimate" (this will will redirect to an external website).
District of Columbia Tax Deductions
When calculating your District of Columbia income tax, keep in mind that the District of Columbia state income tax brackets are only applied to your adjusted gross income (AGI) after you have made any qualifying deductions.
Qualifying deductions might include an itemized deduction, the District of Columbia standard deduction, exemptions for dependants, business expenses, etc.
Remember that District of Columbia may have very different deduction laws from the Federal Income Tax, so you may have to write a whole new list of deductions for your District of Columbia income tax return.
Download .CSV file of DC income tax brackets
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Download or print District of Columbia income tax forms
DC income tax forms are available as PDFsDistrict of Columbia Standard Deductions & Personal Exemption Amounts
In addition to marginal tax brackets, one of the major features of the District of Columbia income tax is deductions. The three most common deductions encountered by taxpayers are the District of Columbia Standard Deduction, the District of Columbia Personal Exemption, and the District of Columbia Dependent Deduction. The current values of these deductions for tax year 2023 are as follows:
| Standard Deduction (Single) | Standard Deduction (MFJ) | Personal Exemption | Dependant Exemption |
|---|---|---|---|
| $13,850.00 | $27,700.00 | $0.00 | $0.00 |
The standard deduction, which District of Columbia has, is a deduction that is available by default to all taxpayers who do not instead choose to file an itemized deduction. Essentially, it translates to $13,850.00 per year of tax-free income for single District of Columbia taxpayers, and $27,700.00 for those filing jointly.
The Personal Exemption, which is not supported by the District of Columbia income tax, is an additional deduction you can take if you (and not someone else) are primarily responsible for your own living expenses. Likewise, you can take an additional dependent exemption for each qualifying dependent (like a child or family member), who you financially support.
The Federal income tax also has a standard deduction, personal exemptions, and dependant deductions, though they are different amounts than District of Columbia's and may have different rules.
Head over to the Federal income tax brackets page to learn about the Federal Income Tax, which applies in all states nationwide.
Sources & Citations
Disclaimer: While we do our best to keep this list of District of Columbia income tax rates up to date and complete, we cannot be held liable for errors or omissions. Is info on this page missing or out-of-date? Please let us know so we can fix it!
The District of Columbia tax brackets on this page have been updated for tax year 2023, and are the latest brackets available. States often adjust their tax brackets on a yearly basis, so make sure to check back later for District of Columbia's updated tax year 2024 tax brackets!
Tax Data Sources:
- The District of Columbia tax brackets on this page were last updated from the District of Columbia Office of Taxpayer Revenue in 2023. Please contact us if any of our District of Columbia tax data is incorrect or out of date.
- District of Columbia tax return forms are available on the District of Columbia tax forms page or the District of Columbia Department of Revenue.
- Before the official 2024 District of Columbia income tax brackets are released, the brackets used on this page are an estimate based on the previous year's brackets. These numbers are subject to change if new District of Columbia tax tables are released.
- The District of Columbia income tax estimator tool is provided by Tax-Rates.org
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